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Section 48 of CGST Act provides for authorization of an eligible person to act as approved GST practitioners. A registered person may authorize an approved GST practitioner to furnish information, on his behalf, to the government.


Eligibility conditions to get enrolled as GST practitioner for any person who

  • Is a citizen of India;
  • And is a person of sound mind;
  • Is not adjudged as insolvent;
  • Has not been convicted by a competent court for an offence with imprisonment not less than 2 years;
  • He is retired officer of the Commercial Tax Department of any State Government or of the CBEC and had worked in a post not lower in rank than that of a Group-B gazetted officer for minimum period of 2 years; OR
  • He has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than 5 years;
  • He has passed any of the following examination –
  • A graduate or post graduate degree or its equivalent examination having a degree in Commerce, Law, Banking including higher auditing, business administration or business management from any Indian university
  • A degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned
  • Any other examination notified by the Government, on recommendation of the council
  • A degree examination of an Indian University or of any Foreign University recognised by any Indian University as equivalent of the degree examination
  • He has passed any of the following examination-
  • Final examination of the Institute of Chartered Accountants of India;
  • And final examination of the Institute of Cost Accountants of India;
  • Final examination of the Institute of Company Secretaries of India;
Person desirous of becoming GST practitioner has to submit an application in the FORM GST PCT –

1. Application is scrutinized and GST practitioner certificate shall be granted in the FORM GST PCT

2. Enrollment once done is valid till it is cancelled.

GST practitioner shall prepare all the statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify using his credentials.  If the GST practitioner is found guilty of misconduct, his enrollment ll be liable to be cancelled.


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